{
  "url": "https://openlegislation.uk/finance-act-1974/schedule-6/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-1974/schedule-6/paragraph-3.json",
  "legislation": "ukpga/1974/30",
  "legislation_title": "Finance Act 1974",
  "legislation_url": "https://openlegislation.uk/finance-act-1974",
  "path": "schedule/6/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In its application to a development loss in accordance with subsection (3) of the principal section—\n(a) section 176 of the Taxes Act shall have effect with the omission of so much of subsection (5) as precedes the words “but the question”; and\n(b) section 179 of that Act shall have effect with the omission of subsection (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch.27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985 (c. 54, SIF 63:1),but without affecting the construction of 1979 (C) Sch. 5 para. 9(5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/30/schedule/6/paragraph/3",
    "retrieved_at": "2026-10-29T10:44:42.487502+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}